Under this scheme, towards the end of each quarter Lehman temporarily swapped some of its assets for cash with another bank or investor, but booked this as if it were a permanent sale of the assets.
Together with a further infusion of public capital, the effect of the scheme for Royal Bank of Scotland has been greatly to raise its ratio of capital to risk-weighted assets.
苏格兰皇家银行的计划，与进一步激发公共资产一起，达到了大幅提高其资本对风险权重资产的比例。
3
Meanwhile, a public-private scheme to take troubled loans off Banks' books has stalled, partly because of accounting-rule changes that give the Banks more leeway in valuing their assets.